司法会计应为强化法律监督提供技术保障——暨谈对检察机关司法会计可持续发展

发布时间：2018-04-13 14:03

本文选题：科学发展观 + 司法会计　；参考：《中国司法鉴定》2009年03期

【摘要】：从科学发展观的角度审视,仅满足或停留于审计查账,是阻碍检察机关司法会计发展的主要瓶颈。我国司法会计的发展方向是以鉴定为主导,为诉讼提供有别于审计的涉案会计事实证明,我国诉讼证明制度发展的趋势是对涉案会计事实证明的要求日益严格。检察机关强化法律监督,必然要求涉案会计事实证明能够进一步体现严格的执法精神。检察机关司法会计全面协调可持续发展,更好地为强化法律监督提供技术保障,就必须遵循适应我国司法会计的发展方向、诉讼证明制度的发展趋势和强化法律监督要求等三项主要原则。为此,应当加快以鉴定为主的理论研究和业务规范,建立推进理论研究和业务规范及人才培养的机制。
[Abstract]:From the point of view of scientific development view, it is the main bottleneck that hinders the development of judicial accounting of procuratorial organs only to satisfy or stay in audit and check accounts.The development direction of judicial accounting in our country is to take appraisal as the leading factor and to provide evidence of accounting facts involved in litigation which is different from that of audit. The trend of the development of the system of proof of litigation is that the requirement of proof of accounting facts involved in the case is becoming more and more strict.It is necessary for procuratorial organs to strengthen legal supervision to prove that the accounting facts involved in the case can further embody the strict spirit of law enforcement.If the procuratorial organ's judicial accounting is to coordinate the sustainable development in an all-round way, and to provide better technical guarantee for strengthening the legal supervision, it must follow the developing direction of adapting to the judicial accounting in our country.There are three main principles: the development trend of litigation proof system and the requirement of strengthening legal supervision.Therefore, it is necessary to speed up the theoretical research and business standards based on appraisal, and establish a mechanism to promote theoretical research and business norms and personnel training.
【作者单位】：上海市杨浦区人民检察院;
【分类号】：D918.95

【共引文献】